The Ministry of Finance promotes the integrity of the province's self-assessing tax system by encouraging compliance through taxpayer education and customer service, while discouraging non-compliance through enforcement activities.

To obtain the most current version of this document, visit ontario.ca/finance and enter 6 in the find page field at the bottom of the webpage or contact the ministry at 1 866 668-8297 (1 800 263-7776 for teletypewriter).